Search Documents

By L. Li

ABSTRACT Stope backfilling is a common operation in many underground mines, which requires a barricade at the base of the stope near the drift entrance to retain the backfill in place. In this paper, the distribution of pore-water pressure in barricades made of waste rock is analyzed. An analytical solution is introduced and applied to estimate the pore-water pressure along the base and full height of the barricade. Results show that the analytical solution generally accurately predicts the distribution of pore-water pressure obtained from the numerical calculations, especially in the upstream part of the barricade, where it is most critical.

Jan 1, 2013

By G. H. Blackwell, A. J. Sinclair

"The main components of a ""PC” -based mineral inventory system are described in a sequence common to many real reserve/ resource estimation projects and in the practical context of problems and decision-making typically encountered in such studies. Some components are designed particuarly to improve the geostatistical instructional capability of the package. An important part of this approach involves the use of widely available software for data manipulation and evaluation in the design of a mineral inventory study progressing to mine design and feasibility. A variety of more or- less fixed routines written in high level languages provide acceptable computational speeds on a personal computer. These critical segments are linked by simple, short, compiled Basic programs easily adjustable to various data configurations and needs. IntroductionGeostatistical mineral inventory estimation has progressed greatly since its slow dissemination during the 1960s. The mining industry generally has accepted the benefits of the technique, notably the quantification of grade and geology, an indication of error in grade estimation, and of the mined volume / grade variance relationship (Clark, 1979, Isaacs and Srivastava, 1989).Acceptance has been slowed, first by complexities of geostatistical theory and second by a bewildering variety of computer systems and applications programs. Continuing improvements in education will facilitate a better understanding of the underlying theory.The purpose of this paper is to describe, in a practical context, the development of a geostatistical-based approach to reserve/resource estimation. The approach integrates various existing commercial software packages with a wide selection of programs developed by the authors for personal computers which estimate mineral inventories and educate users in the techniques applied; that is, the QMIN system.It is hoped that the approach presented here will convince mining and geological engineers concerned with resource estimation, of the soundness of geostatistical methods and its broad potential to their problems."

Jan 1, 1992

By T. D. Brown

"A review of the current status of gasification technology shows that many engineering systems are immediately available for use in the gasification of coal. Widespread international experience can be brought to bear on the atmospheric pressure gasification of all Canadian coals.Unless a high ash content dictates the use of a fluid-bed gasifier, it appears that bituminous coals can be used in gravitating (fixed] bed systems and that the strongly caking coals are most suited to the high-pressure entrained-bed systems . Existing and developing technologies in fluid-bed gasification are attractive for reactive lignites and subbituminous coals.The Fischer-Tropsch based process is the only commercial embodiment of coal liquefaction; the use of Canadian coals in this process depends only on their gasification characteristics. Current developments in hydroliquefaction are directed toward carboniferous coals of medium or high rank. It is not clear that cretaceous coals of the same rank will give similar process yields and economics.IntroductionThe twin coal conversion processes of gasification and liquefaction have a history which dates back beyond the current energy shortages of the western world. Indeed, liquids and gas from coal were produced before this century.Coal gas produced from a coal carbonization process was originated before 1800, and the development of gasification of non-coking coals was patented by Siemens in 1860.This patent represented the first use of air and steam together in the gasmaking process. The pioneering development of coal gasification Using oxygen and steam was demonstrated by Lurgi in the late 1920s. This historical sequence was all carried out at atmospheric pressure, and it was not until the immediate pre-war (1939/45) years that operation of the coal gasification process at elevated pressure became a reality."

Jan 1, 1981

By Steven Doyle

Presentation Outline ?Introduction to Brunswick Mine ?Mining Needs and Drilling Trends ?Maintenance Program ?Back to Basics ?Results ?Additional benefits Introduction Xstrata Zinc Brunswick Mine ?No. 12 deposit discovered in 1953, pilot mining 1957, u/g mining began in 1964 ?Zinc, copper, lead and bulk lead/zinc concentrates ?Since 2007, a fully owned division of Xstrata Zinc Canada ?Over 132Mt milled 3.4 % Pb, 8.8 % Zn and 102 g/t Ag ?Deposit dips approximately 70 degrees; strike length of 1200 m; currently mining from 250 m to 1125 m depth

Nov 1, 2011

By Robert B. Parsons

"This article is based on a paper presented by Jim Scott at the 1988 annual convention of the Prospectors and Developers Association of Canada. The paper suggests a number of factors that might be taken into account in negotiating royalty terms.IntroductionRoyal ties are a part of mining life in Canada. They are used by many kinds of individuals in many kind s of situations. Prospectors commonly take royalty interests back when they transfer claims to development companies. Mining companies disposing of undeveloped (or sometimes even developed) properties are often paid at least in part by royalties. Royalties are even used by institutional investors with no other connection with the resource industry.Such different royalty holders have different investment goals, different cash flow requirements, and different risk / return preferences. These differences have given rise to a number of different royalty types. These types range from the simplest cents-per-ton royalty (where the operator pays a royalty at a fixed rate per ton milled) to net smelter return or ""NSR"" royalties (where the royalty is based on a percentage of the operator's NSR) all the way to net profit interest or ""NPI"" royalties (where the royalty is based on the operator's bottom-line net profit),The fundamental difference between the many royalty types is in the risk / return relationship. The cents-per-ton royalty, for example, is relatively risk-free. Of the many economic factors which affect a mine, the only one which will affect the royalty holder is the amount of ore physically milled. On the other hand, the potential for significant gains under a cents-per-ton royalty is also very limited. The royalty holder will not share in any increases in the market price of the end product or any cost reductions achieved by the producer."

Jan 1, 1989

By O. A. Ojo, D. L. Chen, N. Zhou, J. Q. Zhang, A. K. Khan

Dual phase (DP) steels are designed to consist of hard martensite dispersed in a relatively soft ferrite matrix, which offers a favorable combination of high strength with good deformability. Fiber laser welding (FLW) is becoming increasingly important for joining advanced materials due to its flexibility and deep penetration. In this study, the microstructure of a dual phase steel, DP980, welded by FLW technique was carefully analysed. Gleeble thermo-mechanical simulation coupled with analytical transmission electron microscopy (TEM) revealed that the FLW process produced significant microstructural changes in a narrow heat affected zone (HAZ) and fusion zone (FZ), which can result in dramatic changes in mechanical properties. This is reflected in the micro-hardness profile obtained across the welded material. The salient phase transitions induced by the FLW, including the formation of new martensite grains in the upper-critical HAZ and FZ, are discussed.

Jan 1, 2014

By T. B. Williams

A SEARCH of the records indicates that evidences of accumulations of petroleum and natural gas within the boundaries of British Columbia were discovered at approximately the same time as were those of Alberta. They probably would have been developed as soon bad it not been for the fact that they are in such uninhabited parts of the Province. Even today, the seeps of the Flathead area, and the later discovered extensive seeps of the Peace River area, have been seen by very few people. From the geological evidence, there is reason for believing that British Columbia soon will be a petroleum producing Province. Fifty-eight operators, both companies and individuals, are now backing the money and the effort which they have invested with us, for the most part within the last three years, in a belief that this is so. The promulgation of the Petroleum and Natural Gas Act in 1947 marked the beginning of a new phase with regard to the exploration and the development of our petroleum and natural gas resources. Since August 15th, 1947, the date on which the Act came into force, the area under exploration bas increased from a few thousand acres, held by lease under the Goal and Petroleum Act, 1986, to 10,460,115 acres, including all active permits, licences, and leases. In addition there are 192,720 acres under application, bringing the total under issue and application to 10,652,835 acres. The total area is comprised of 105 permits, 20 licences, and 26 leases under the 1986 Act. The permits and licences, which ?represent active exploration and development, are held by a total of 82 companies and 26 individuals.

Jan 1, 1951

By A. M. Christie

Acknowledgements The following account has been compiled mainly from records and maps of Eldorado Mining and Refining (1944), Limited, hereinafter called the Crown Company. This work was done under the supervision first of R. F. Murphy, Chief Geologist, and later of E. B. Gillanders, Eldorado Mine Manager and Manager of Eldorado Exploration Division. W. F. James and B. S. W. Buffam are consulting geologists. Since 1946, S. N. Kesten has supervised geological work for the Company in the Goldfields area. Where maps of Eldorado properties have been included in this paper, the name of the geologist who examined the property is acknowledged on the map. Outline of General Geology The geology of the area is described in the Goldfields and Martin Lake preliminary maps of the Geological Survey and accompanying Paper 49-17. In brief, the Tazin series of Precambrian age, consisting mainly of sediments with minor interbedded volcanics and basic intrusives, is intruded and replaced by granite, now generally gneissic. The late-Precambrian Athabaska series of conglomerate and arkose, with interbedded basalt and andesite flows, rests unconformably on the older rocks. All these rocks are cut by small diabase dykes. The geological terms used in this paper and in the accompanying figures are standard with the exception of the term 'mafic rocks'. These include all the basic or dark coloured rocks of the Tazin group, such as amphibolites, biotite schists, and chlorite-epidote rocks (greenstones), whether they be of extrusive, intrusive, or sedimentary origin.

Jan 1, 1949

By Michael Bauer

Increases in productivity and improvements in mining occupational safety and health are intrinsically linked. Over the past years, the German Hard Coal Mining Industry has been able to accomplish both: an increase in coal production and, at the same time, a significantly reduction of accidents. This success has been achieved by advances in technology, better organization and investment in people. Since 1990 productivity has more than doubled, while the total number of accidents has been reduced by more than 90%. Further development started initially with the mechanisation of the winning and drivage technology. Innovative technology and standardisation of the mining equipment were one reason for the increase in productivity and reduction of the accident rate. Therefore this technical development was not only one important pillar of the TOM model explicated later but also the requirement for the successful development of the other pillars. In addition to further developing this innovative technology it was possible to realise procedural and organisational improvements. As a result, the above achievement is based on implementing the three pillars of the so-called "TOM" model (technology, organization, ?Mensch? = human). To increase safety, improve performance, raise awareness and change of employees? attitude, the following technical and organizational requirements have been introduced: ??New innovative technology and procedures, standardized techniques and better equipment. ??Measures to revise or redefine the organizational structure, processes and systems of work, which were then integrated into the company policy and procedures as a company management tool. ??Personnel measures (investment in people). These include, improving motivation and behaviour, training, communication to raise and to change awareness of safety issues. Success in Occupational Health and Safety is not an automatic or self-regulating process. It needs hard work to make improvements and it must be treated as a recurring cyclic process. As a result of the above, occupational health and safety has become a natural part of daily work in the German Hard Coal Mining Industry. This could only be achieved by the unconditional "commitment" of all managers and employees to the issues, coupled with discipline and responsible action. Further improvements towards the ultimate aim of "zero" accidents are only possible by mutual involvement in implementing the ?TOM? (technology, organization and ?Mensch? human) model.

Aug 1, 2013

By Z. B. Karshigina, Ye. G. Bochevskaya, E. A. Sargelova, Z. S. Abisheva

At the present time of depletion of reserves of high grade rare earth deposits, it has become necessary to involve low grade raw materials in the production. Among the rare-earth deposits in Kazakhstan, the most advanced one is Kundybai. The mineralogical composition of ore is represented by the minerals: a-quartz SiO2, kaolinite Al2(Si2O5)(OH)4, muscovite KAl2(AlSi3)O10(OH, F)2, albite Na(AlSi3O8), rutile TiO2, and hematite Fe2O3. It contains: 59.1–68.5% SiO2, 19.1–28.4% Al2O3, 7.2–10.3% Fe2O3, 0.51–0.84% TiO2, 0.10–2.32% CaO, 0.39–2.10% MgO, and some other elements. Rare earths are located in the clay part (kaolinite, goethite) in the ion-adsorbing form, and they are represented by the main ore mineral churchite - YPO4·2H2O. In the ore the amount of rare-earth elements (total REEs) varies from 210 to 600 ppm. Elements of the cerium group predominate (La, Nd, Ce, Sm, Pr) and the yttrium group is represented by Y, Gd and Dy. Extremely thin intergrowth and accumulation of REEs in clay minerals cause difficulties in their recovery using flotation and gravitation beneficiating methods. The purpose of this work is the development of an extraction method for the main mineral components of ore with transfer of the total REEs into the solution with high extractive efficiency. Results of the experimental work into high-temperature processing (hereinafter referred to as sulphatization) of ore by sulphuric acid with subsequent dual-mode water leaching of the sulphate product (sinter) are presented in this manuscript. The influence on the ore sulphatization process of some physical and chemical parameters: liquid-to-solid (L/S) ratio (0.36–0.86 cm3/g), temperature (100 – 500°?), concentration of sulphuric acid (3.0–18.62 mol/L) and duration (0.5–2.5 h) was studied. Optimal technological parameters of the process were determined to be: L/S ratio 0.36–0.46 cm3/g; temperature 500°?; concentration of H2SO4 9.0 mol/L; soaking time 1.5 h. Under these conditions it is possible to obtain extractions of ~ 85% REE, as well as 58% aluminium and 10% iron. XRD and IR-spectroscopy analyses were used to determine the material constitution of sulphated cakes obtained under optimal conditions. It was found that the primary minerals are quartz and muscovite; however different sodium aluminium silicates and albite minerals are present as well. In the future, it is proposed that the leach residue cakes are processed into precipitated silica (“white soot”).

Jan 1, 2016

By H. Arima, Y. Kudo

In general, the iron content of zinc leach residue produced by sulphuric acid leaching from calcine is disposed as jarosite or goethite into a tailing dam. More recently, these iron residues have been treated pyrometallurgically to avoid waste disposal. The Iijima refinery selected a different zinc leach residue treatment process for iron control when it was established in 1971. The Iijima refinery is the only plant in the world that has processed a zinc leach residue by the combination of SO2 pressure leaching and O2 pressure hematite precipitation. The process enhances zinc recovery and recovers gold, silver, copper, lead and rare metals in saleable by-products. This paper focuses on the two stages of autoclave application in the zinc leach residue treatment process. The detailed flowsheet and recent advancements to improve the quality of by-products are discussed.

Jan 1, 2004

By E. J. Marcotte

"INCO LIMITED'S Shebandowan Mine and Mill is located in a scenic tourist and cottage area near the western tip of Lower Shebandowan Lake, approximately 90 Km west of Thunder Bay, Ontario. This nicely designed complex is a positive indication that mining operations can co-exist in harmony within the natural environment.The Shebandowan complex processed nickel-copper ore from 1973 to 1985, inclusive, after which operations were shut down.In late 1988, INCO LIMITED decided to place the Shebandowan complex back into operation, under contract, to mine and mill the remainder of the ore body, according to their specifications. MaclSAAC'S EXPLORATIONS was the successful bidder for the project. Following preliminary rehabilitation, operations were re-activated in late March, 1989. The ore mined to date is of a moderately lower nickel grade than the majority of previous years. However, a higher tonnage rate, combined with improved nickel recoveries, has contributed to a viable operation.A series of mill operating and equipment modifications has enabled MaclSAAC EXPLORATIONS to achieve the quality and grade of nickel-copper concentrates specified, and at the same time, expand mill tonnage throughput while attaining increased nickel recovenes."

Jan 1, 1992

By J. L. Bowlby

Introduction In the following discussion, boiler-feed and mine waters will be considered from the point of view of the problems arising from the chemical nature of the mineral and gaseous impurities they contain. The theories underlying some of these problems will be reviewed for the purpose of getting a clearer concept of the problems themselves. Certain terms of a chemical nature, necessary to the discussion, will be explained on the assumption that they are not generally familiar to mining engineers. Finally, an attempt will be made to correlate theory and practice, with the abject of establishing certain limits to factors relevant to the problems, and to show that these limits are justified by practical experience. The general problems occasioned by the presence of mineral and gaseous impurities in boiler-feed and mine waters are: (1) Scale formation and corrosion in boiler systems. (2) Corrosion of mine pumps and pump fittings. These will be discussed separately. Boiler Scale Typical analyses of waters available for use in steam power-plants are given in the accompanying Table (Table I). All analytical data are expressed in grains per Imperial gallon. The bicarbonates of calcium and magnesium in the raw waters are shown as normal carbonates in the Table. Substances in the first five rows constitute the encrusting solids. All the waters listed in Table I would be classified as 'very good' in the schedule of classification for boiler waters adopted by the American Association of Railway Chemists in 1887. In spite of this classification, however, the waters contain sufficient encrusting solids to cause serious scale trouble after prolonged evaporation.

Jan 1, 1934

By John Galbraith, Dwayne D. Tannant, Chris C. Langille

"Development of underground openings in a deep mining environment requires a support system that is able to absorb energy as a result of dynamic loading due to rockbursting and blasting and static loading due to convergence as the development face advances. The support system must be resistant to corrosion and be effective over the life of the excavation, upward of ten years, yet simple and cost effective to install. Over the past two years, research has been conducted at INCO’s Creighton Mine to try and identify a one-pass grouted support system that will meet these needs.The main problem faced, with simply using grouted rebar at depth, is the effect of tunnel convergence on the stiff grouted bolts. Typically, if fully grouted, stiff rebar are installed to the face of an advancing development heading, the amount of convergence that occurs can result in failure of the bolts at the face plates used to attach the mine screen to the back. An initial support is required to enable crews to continue the bolting cycle in the immediate term, yet allow for this convergence over the longer term as the drift advances. The ideal support system will allow both to occur, giving effective immediate support while providing long-term effectiveness in allowing convergence to occur while maintaining the capacity of the bolt.This paper will investigate the expected convergence in deep development headings at +2200 m (+7200 ft) through the use of direct measurements using both flex rod extensometers grouted into the back of a development heading and five-point tape extensometer stations. Measured results will be compared with simple2-D numerical analysis to evaluate the anticipated convergence expected to be absorbed by the bolting system. The required convergence will then be compared with load deformation response of several support configurations."

Jan 1, 1996

By M. J. Davie, D. S. Ross

"The successful design of a new mine water pumping system is in part dependent upon the accuracy with which the operating conditions can be forecast. This paper outlines the data which should be obtained on water quantity and quality. Methods of modifying the quality are also discussed. Some pumping systems for disposal of sludge are described, citing operating examples. The various types of mine dewatering pumps are described in terms of design characteristics as they affect operating efficiency and installation and maintenance costs. Piping system parameters are outlined. Finally, a hypothetical case study of pumping from a depth of 3,000 ft is assessed, with particular reference to capital costs.IntroductionMany mine operators would agree that the pumping system usually receives a low engineering priority during the design stage, and as a consequence causes some of the most frustrating problems during production. For a ""dry"" mine (up to 200 gpm), design of the pumping system may indeed be simple, but outside of the potash industry such mines are not common. For ""wet"" mines, the pumping system is important because it significantly affects the initial capital and on-going energy costs of the mine and, in the area of sludge disposal, the working conditions and production costs. Indeed, a failure in the pumping system usually has serious, and sometimes disastrous, consequences.The intent of this paper is to outline the factors which should be considered in the design of a pumping system and to describe the types of pumps used in mine dewatering and relate them to practical operating systems."

Jan 1, 1980

By Jerry C. Tien, Yingjiazi Cao

"Coal spontaneous combustion (SponCom) is a natural phenomenon in underground operations, which can either happen naturally or be triggered by human activities. For underground operations, espe-cially in coal, SponCom can happen frequently as a result of air leakage, although its incubation period may vary depends on types of coal and surrounding environment, resulting in uncertainty in control. In China, most of the underground coal operations now use longwall mining method because of its superior safety, high productivity and efficiency. With an increased popularity, there is also an increasing necessity to study spontaneous combustion, its occurrence and management. There have been many theoretical analysis and experimental studies over the past half century hoping to understand the occurrence of coal combustion and its control measures to better understand the occurrence and to design controlling measures to limit the dam-age it causes. In this paper, research on coal spontaneous combustion fundamentals from these three aspects will be reviewed, gaps highlighted and possible directions for future studies. INTRODUCTION The history of anthropic development is the history of human's energy utilization progress. From the first usage of fire, people have been continuingly seeking energy resources on earth. Coal, as an abundant, economic and convenient source of fuel quickly became indispensable and made significant contribution to economic growth worldwide. With technology and societal development, people are becoming more and more coal-dependent, but at the same time, problems of fossil fuel combustion came into sight. In global coal mining industry, spontaneous combustion has now presented one of the most challenging safety issues, it is also believed that it has contributed significantly toward the climate change. It is essential that more effort be invested to examine the cause of SponCom and its control measures. Coal SponCom is a complex process, with both physical and chemical inter-actions among various interrelated factors such as local airflow distribution, ventilation pressure, methane emissions (if any), and physical surroundings underground. With the advent of powerful computers, simulation techniques and af-fordable modelling packages in recent years, significant advances have been made in understanding sponta-neous combustion. But because of the complex nature of combustion and varying underground conditions, there are still areas that need further examining. This paper will focus on illustrating the current research of coal spontaneous combustion and addressing research gaps and future study areas."

Jan 1, 2019

By C. Pichler, S. Luidold, C. Wagner, C. Sagadin, D. Kreuzer

Engineers and scientists have been combating the attack upon refractory materials of molten metals/matte and slags for hundreds of years. The details in many cases are still questionable or at least debatable. The corrosion is a major concern for furnace operators as refractory wear or failures inevitably results in reduced production efficiency and furnace reliability. Also the cost to industry is considerable and only a thorough understanding of all the complexities of the process will help to minimize that cost. One of the critical questions to overcome is the correct selection of refractories for the individual process steps to provide long and predictable refractory life together with high furnace availability. To understand the nature of the reactions involved in refractory corrosion, it is crucial to determine the complex thermo- chemical equilibria of the reactions occurring between the refractory materials and the process phases. A simulation model coupled with commercial software like FactSageTM is demonstrated aiming to understand the corrosion mechanisms between refractories and the molten process phases and draw implications for improving the performance of refractories and refractory lifetime. INTRODUCTION The extraction or recycling of valuable materials, e.g. metals, can be done by two main routes, pyro- and/or hydrometallurgical processing, depending on the chemical behavior of the used ore, scrap or pre-treated concentrate. Sometimes it is also necessary to use both process routes for the extraction or the recycling of valuable materials. In the case of a pyrometallurgical treatment, the usage of refractory materials is inevitable. This is mainly caused by high temperatures, prevailing during processing. The interaction between refractory material and slag, metal or matte leads to different reactions and interactions. As a main result corrosion of the furnace lining (refractory material) takes place. Hence, recurring furnace shutdowns occur for renewing the refractories. This leads to reduced production efficiency. Such refractory lifetimes are between some hours and decades, depending on the processes.

Jan 1, 2019

By A. E. Hilder

Introductory The following pages present the results of field investigations, laboratory and commercial tests, drilling, surveying, and preliminary development of the refractory clays which have been discovered recently in the township of Kipling, at the foot of Long rapids on the west side of the Mattagami river about 57 miles north of Kapuskasing and approximately 7 miles north of Smoky Falls, the terminus of the privately owned railway operated by the Spruce Falls Power and Paper Company, Kapuskasing (see Figure 1). Investigations on the clays of northern Ontario have been carried on over a period of seven years by officers of the Ontario Department of Mines, and I am indebted to the information published by that Department in reports by W. S. Dyer and A. R. Crozier, as well as?by Professor R. J. Montgomery, of the Ceramic Department, University of Toronto. It was, in large measure, the data given in the 37th, 38th, and 42nd Annual Reports of the Ontario Department of Mines that led me to make a personal investigation of the Mattagami River clays, with the result that we now have a commercial undertaking that will develop eventually into an industry of considerable importance in supplying the central manufacturing districts of Canada with refractories that heretofore have been largely imported from the United States. An extract from the 42nd Annual Report of the Department, Part III, 1933, page 75, reads as follows: "As for the refractory clay, the deposits are undoubtedly very large, but what is urgently needed is a deposit near the railway under sufficiently shallow overburden for recovery by stripping'. Having previously made an investigation of the clays adjacent to the Temiskaming and Northern Ontario railway, and these clays proving unsuitable, I turned my attention to the outcrops of refractory clays on the Mattagami river, first reported by Keele in 1919. This area offered possibilities within the economically permissible distance from rail transportation.

Jan 1, 1935

By W. H. Gross

To pollute means to make impure or unclean. We tend to forget that man defecates, urinates, sweats, expectorates and exhales and in himself is a beastly little pollutor-but then so is Mother Nature! The object of this paper is to try to put what man and nature do into perspective. The facts indicate that although man may sweat a little, Ms. Nature is by for the greatest pollutor of all.

Jan 1, 1979

By Robert B. Parsons

"Once all the hullabaloo about Finance Minister Wilson's April 27 budget died down (or was it an April 26 budget?), the pain of the budget papers began to sink in. Individuals and corporations will have to dig deeper and pay more taxes - and government will continue to dig deeper and spend more. The irony of the situation is that higher tax rates actually make flow-through shares more attractive as a tax-deferral investment - a bittersweet ""bravo"" for the mining industry.INTRODUCTIONFor the first time in Canadian history, a major budget address has taken two days to deliver. Of course, it's not a case of long-windedness, but rather a case of a hastily called press announcement on April 26 in response to a budget leak, followed by a formal budget speech on April 27.The general reaction of the business community to the budget was to the effect that the tax hikes are acceptable, but the government's failure to curb spending is less than acceptable. Mr. Wilson's reported response indicated that the government had never promised to cut spending, and that increased government spending would actually benefit the country. That age-old debate will doubtlessly continue for generations.In any event, three noteworthy components of the budget papers are:• Personal income tax rates increase effective July I, 1989;• A ""large corporations tax"" (in effect 'a corporate ""minimum tax"") is effective July I, 1989; and• Federal sales tax increases are effective from June 30, 1989, to be replaced by a national sales tax in 1991.A brief overview of these and other budget proposals follows."

Jan 1, 1989